{"id":1976,"date":"2025-10-22T12:10:43","date_gmt":"2025-10-22T11:10:43","guid":{"rendered":"https:\/\/ecourse.uk\/8135\/?page_id=1976"},"modified":"2025-10-22T12:17:32","modified_gmt":"2025-10-22T11:17:32","slug":"company-share-schemes","status":"publish","type":"page","link":"https:\/\/ecourse.uk\/8135\/?page_id=1976","title":{"rendered":"Company share schemes"},"content":{"rendered":"<p>The accounting treatment needs to reflect the &#8216;economic reality&#8217; of the scheme. These schemes can involve arrangements which can be complex. Here are some references which may help you get started.<\/p>\n<p><strong>Company share schemes \u2013 an employees guide<\/strong><br \/>\n<a href=\"https:\/\/frazerjames.co.uk\/company-share-schemes-an-employees-guide\/\">https:\/\/frazerjames.co.uk\/company-share-schemes-an-employees-guide\/<\/a><\/p>\n<p><strong>Issue of free shares to directors\/employees<\/strong><br \/>\n<a href=\"https:\/\/www.accountingweb.co.uk\/any-answers\/issue-of-free-shares-to-directorsemployees\">https:\/\/www.accountingweb.co.uk\/any-answers\/issue-of-free-shares-to-directorsemployees<\/a><\/p>\n<p><strong>IFRS 2, Share-based Payment<\/strong><br \/>\n<a href=\"https:\/\/www.accaglobal.com\/uk\/en\/student\/exam-support-resources\/dipifr-study-resources\/technical-articles\/ifrs2-pt1.html\">https:\/\/www.accaglobal.com\/uk\/en\/student\/exam-support-resources\/dipifr-study-resources\/technical-articles\/ifrs2-pt1.html<\/a><\/p>\n<p><strong>Accounting for share awards<\/strong><br \/>\n<a href=\"https:\/\/www.bdo.co.uk\/en-gb\/insights\/tax\/global-employer-services\/accounting-for-share-awards#:~:text=Accounting%20processes%20for%20share%20awards&amp;text=The%20'fair%20value'%20of%20share,or%20award%20has%20been%20made)\">https:\/\/www.bdo.co.uk\/en-gb\/insights\/tax\/global-employer-services\/accounting-for-share-awards#:~:text=Accounting%20processes%20for%20share%20awards&amp;text=The%20&#8217;fair%20value&#8217;%20of%20share,or%20award%20has%20been%20made)<\/a><\/p>\n<p><strong>What\u2019s the difference between issuing stocks directly to an employee and an ESOP?<\/strong><br \/>\n<a href=\"https:\/\/www.cakeequity.com\/blog\/whats-the-difference-between-issuing-stocks-directly-to-an-employee-and-an-esop\">https:\/\/www.cakeequity.com\/blog\/whats-the-difference-between-issuing-stocks-directly-to-an-employee-and-an-esop<\/a><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The accounting treatment needs to reflect the &#8216;economic reality&#8217; of the scheme. These schemes can involve arrangements which can be complex. Here are some references which may help you get started. Company share schemes \u2013 an employees guide https:\/\/frazerjames.co.uk\/company-share-schemes-an-employees-guide\/ Issue of free shares to directors\/employees https:\/\/www.accountingweb.co.uk\/any-answers\/issue-of-free-shares-to-directorsemployees IFRS 2, Share-based Payment https:\/\/www.accaglobal.com\/uk\/en\/student\/exam-support-resources\/dipifr-study-resources\/technical-articles\/ifrs2-pt1.html Accounting for share awards [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-1976","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/1976","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1976"}],"version-history":[{"count":5,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/1976\/revisions"}],"predecessor-version":[{"id":1982,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/1976\/revisions\/1982"}],"wp:attachment":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}